| First | Prev | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last |
| Documents Found: 2648 |
| Title |
Forum |
Year |
Uzind Corporation vs ACIT
Penalty: Concealment of income-Absence of contumacious conduct, Collection penalty accounted for and penalty included in block return-Block Period: 1 April 1989 to 27 November 1999. The collections from extra baggage ticketing was partly accounted for in the books and balance include [LexDoc Id : 330968]
|
ITAT (Delhi) |
2006 |
DCIT vs Rajni Construction
Undisclosed Income-Expenses recorded in diary/documents-Block period: 1 April 1989 to 27 July 1999. Certain additions were made on the basis of bills and documents found during search. These additions were [LexDoc Id : 328826]
|
ITAT (Delhi) |
2006 |
ED vs Abid Malik
Revision Petition-Period of limitation-A period of 100 days provided by the Enforcement Directorate (ED) for filing a revision petition was held reasonable especially when there was no peri [LexDoc Id : 323370]
|
ATFE (Delhi) |
2006 |
ITO vs Amar Lal
Accrual of income-Interest on enhanced compensation-In case where the enhanced compensation was under appeal, the interest thereon would accrue when the issue of enhanced compensation reached finality a [LexDoc Id : 321847]
|
ITAT (Delhi) |
2006 |
DCIT vs Rama Pilot
Addition to Income-Payments made for election campaign-AY 1992-93. The assessee was a Minister of State for Communications. During a search conducted at another person’s premises, a diary was seized indica [LexDoc Id : 320886]
|
ITAT (Delhi) |
2006 |
Mahesh Chand Jain vs ACIT
Business expenditure-Foreign tour of relatives employed by the assessee-AY 2001-02. The expenses incurred by the assessee on foreign visits of his son and daughter-in-law, who were his employees, was deductible as business [LexDoc Id : 319817]
|
ITAT (Delhi) |
2006 |
Sunil vs Nagar Parishad
[LexDoc Id : 319299]
|
HC (Bombay) |
2006 |
ACIT vs Kamlesh Soni
Salary vs Professional income-Coaching classes-The assessee, an engineering professional, was conducting coaching classes for teaching a particular subject within a prescribed time limit as per an [LexDoc Id : 318881]
|
ITAT (Jaipur) |
2006 |
ITO vs Balasaheb B. Barbale
Validity of reopening of assessment-Reopening on the basis of DVO’s report-AY 1997-98. The reopening of assessment within four years on the basis of DVO’s report was valid.
S.147 of the Income Tax Act 1961
[LexDoc Id : 318868]
|
ITAT (Pune) |
2006 |
Pondy Metal and Rolling Mills (P) Ltd. vs DCIT
Reasonableness of expenditure-Purchases from sister concern-AY 1998-99. No disallowance of expenses under s.40A(2) of the Income Tax Act 1961 could be made merely because the average price paid by the assessee [LexDoc Id : 318034]
|
ITAT (Delhi) |
2006 |
Piccadily Agro Ind. Ltd. vs ACIT
Interest chargeable on non-payment or short payment of advance tax-MAT assessment-AY 1998-99. No interest under s.234B or s.234C of the Income Tax Act 1961 could be levied on the assessee in case where the assessee’s income was comp [LexDoc Id : 318021]
|
ITAT (Delhi) |
2006 |
Yash Pal Bajaj vs GTO
Deemed gift: Adequacy of consideration-DVO’s report-No deemed gift was assessable on the basis of the fair market value determined by the DVO.
S.4(1)(a) of the Gift Tax Act 1958
[LexDoc Id : 317362]
|
ITAT (Delhi) |
2006 |
Orbitel Communication (P) Ltd. vs ITO
Condonation of delay-Reasonable cause, Illness of director-AY 2001-02. The delay caused in filing an appeal against the CIT(A)’s order was condoned because the delay was due to the illness of the assessee comp [LexDoc Id : 317339]
|
ITAT (Delhi) |
2006 |
Hexa Securities and Finance Co Ltd. vs ITO
[LexDoc Id : 315608]
|
ITAT (Delhi) |
2006 |
Moser Baer India Ltd. vs JCIT
Exemption: Income of 100 percent EOU-Option of assessee-AY 1997-98, 1998-99. The assessee had the option not to claim exemption under s.10B of the Income Tax Act 1961 for any one or more than one year falli [LexDoc Id : 315551]
|
ITAT (Delhi) |
2006 |
Urmila Bawa vs ACIT
Validity of reference to DVO-FMV as on 01 April 1981-AY 1995-96. The assessee had claimed capital loss on sale of inherited land during the relevant year. Since the fair market value as declared by the a [LexDoc Id : 315549]
|
ITAT (Delhi) |
2006 |
Sexa Securities and Finance Company Ltd. vs ITO
[LexDoc Id : 315138]
|
ITAT (Delhi) |
2006 |
CIT vs Pradeep Kumar Gupta
Maintainability of appeal to the high court-Law tax effect-The tax effect appeal, being less than Rs.2 lakhs, was not maintainable before the high court as per CBDT’s Circular dated 29 June 2000.
S. [LexDoc Id : 309228]
|
HC (Delhi) |
2006 |
CIT vs Om Parkash
Production or manufacture of articles-Poultry farming, Article- Chickens are not articles-AY 1990-91. The assessee was in the business of poultry farming. The chickens produced were not an article or thing. No deduction under s.80-I was adm [LexDoc Id : 309225]
|
HC (Punjab and Haryana) |
2006 |
CIT vs Pradeep Kumar Gupta, Vijay Gupta
Addition to Income-Opportunity to assessee-The assessee had shown certain income as agricultural income. Later, during a search in case of another person, it was found that the income shown as [LexDoc Id : 308877]
|
HC (Delhi) |
2006 |
DCIT vs Allied Construction
Application of presumptive rate of tax-Gross receipts exceeding Rs.40 lakhs-The provisions of s.44AD of the Income Tax Act 1961 were not applicable to the assessee’s case since the gross receipts from its business of civil con [LexDoc Id : 307233]
|
ITAT (Delhi) |
2006 |
New Version vs CTO
[LexDoc Id : 368701]
|
HC (Chennai) |
2006 |
CIT vs Tamil Nadu Co-op. Silk Producers Ltd.
Income from banking: Co-operative society-Interest received from members-AY 1995-96. The assessee was a co-operative society engaged in supplying raw materials to its members. Interest received from its members on credit fa [LexDoc Id : 364793]
|
HC (Chennai) |
2006 |
Atiq Malik vs State of Uttaranchal and Ors.
[LexDoc Id : 327167]
|
HC (Uttarakhand) |
2006 |
Ved Textiles and Ors. vs Canara Bank and Ors.
[LexDoc Id : 326421]
|
DRAT (Chennai) |
2006 |
| |
| First | Prev | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last |
| |
